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Code
HC
Jurisdiction
Indian
HC: Assessee's failure in substantiating claim, don't result in automatic…
HC: Deletes concealment penalty u/s.271(1)(c) Immunity under Expln. 5(2) available…
HC:Deletes S.234A/B/C interest given Revenue’s failure to adjust seized…
HC:Notes substance over form, nomenclature doesn’t eclipse 194I TDS…
HC:No set-off u/s.72 for Sec 10B profits/losses against non-10B units, Follows…
HC: 35 key observations of Delhi HC in the marketing intangibles case
HC:Higher education of MD’s daughter, allowable; Expense had direct nexus…
HC:Partial stay by AO u/s.220(6), not capricious; Dismisses Mandamus seeking full stay…
HC:Can question validity of Search in block-assessment appeal; Follows…
HC:Declines ITAT’s view that Mahindra-Mills(SC) inapplicable to Sec…
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